Gestión Financiera

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    Control interno de la cartera de créditos y la morosidad de la cooperativa de ahorro y crédito Minga Ltda
    (2016-05) Zavala Oña, Susana Piedad; DT - Molina Jiménez, Ana Graciela
    The internal control in the credit union regulated by the Superintendency of Popular Economy and Solidarity, is an integrated process, which must be developed from managers to other personnel to provide reasonable assurance regarding the achievement of objectives and mitigate the risk inherent in the business. As the credit union Minga Ltda., A financial intermediary, where the placement of the loan portfolio is one of the main business activities, the loan portfolio is an asset that has a greater stake in their financial structure, and it is the main revenue generator for the company, through the interest received, so it is necessary to evaluate the internal control system of the credit portfolio and its impact on the delinquency indicator, it is the axis of other indicators such as liquidity, profitability, asset quality, asset protection at risk, solvency.